Court of Accounts
Republic of Moldova
On March 29, the Court of Accounts of the Republic of Moldova (CoARM) examined the Audit Report on the financial reports of the administrative-territorial unit (ATU) Ghidighici village, concluded on December 31, 2020 and the Compliance Audit Report on the budgetary process and public assets management at administrative-territorial unit Ghidighici village in 2019 and 2020.
Ghidighici village is a I level ATU from Chisinau municipality, which includes a total land area of 2378.32 acres and has a population of about 5.2 thousand inhabitants. From the local budget are financed 6 institutions, with an approved staff, for 2019, in number of 78 units and, respectively, for 2020 - 79 units. Also, ATU Ghidighici village is the founder of the Municipal Enterprise "Ghidighici-Service SRL" and of the public medical institution PHMI "Ghidighici Health Center".
The budget of the ATU Ghidighici for 2019 was executed on the part of revenues in the amount of 14133.68 thousand lei and on the part of expenses - in the amount of 11012.61 thousand lei. The budget for 2020 was executed on the part of revenues in the amount of 16150.08 thousand lei and on the part of expenditures - in the amount of 15892.84 thousand lei.
The purpose of the financial audit was to provide reasonable assurance that the consolidated financial statements of the administrative-territorial unit of Ghidighici village are not affected by significant misstatement, caused by fraud or error, and to issue an opinion.
In the opinion of the audit team, the financial statements do not present a fair and accurate picture according to the applicable financial reporting framework. The contrary opinion was determined by a series of non-compliances, such as:
The main cause underlying these irregularities is the non-implementation of the internal managerial control system, meant to ensure good governance within the audited entity.
The audit evidence, accumulated during the compliance audit mission, confirms this fact and indicates areas and actions that do not meet the requirements and, implicitly, the spirit of regularity.
Thus, the audit also found irregularities admitted by LPA Ghidighici in the process of evaluation and administration of budget revenues, generated by the lack of credible information regarding the value of the calculation base of some taxes and fees, as well as following an inefficient collaboration between LPA and the State Tax Service (STS), which led to:
Also, some irregularities were admitted by the officials from the ATU of Ghidighici village, who did not ensure the observance of the necessary daily quantity of food for a child, in some the quantity being increased, and in others - decreased.
In terms of purchasing goods, works and services, some deviations were made from the provisions of the regulatory framework in the field, which led to the favoring of some economic agents and the inefficient use of budgetary means. In this regard, it is noted that the mayor's office does not have an internal regulatory framework, which expressly provides for the duties and obligations of each member of the working group to plan and make small purchases; public procurement files are not sewn, stamped and numbered, which creates the risk of theft or replacement of the documents they contain; in the case of 67 procurement procedures, of which 65 cases were performed in 2019, APL Ghidighici admitted the division of public procurement, contrary to the general principles.
Regarding the administration of the public patrimony, some non-compliances were admitted, resulting in:
Finally, the Court of Accounts submitted a series of recommendations, aimed at ensuring the remedy of the detected non-compliances, which are to be implemented within 12 months.
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